\begin{table}[h!]
    \centering
    \caption{Example of Implemented Comments}
    \small
    \begin{tabular}{|p{.425\linewidth}|p{.425\linewidth}|}
      \midrule
      ``But it takes quite a while, so these documents are voluminous, and so I would say, given that I come in at 6am and work until 7 at night... I would say 20 to 30 hours of drafting [one comment] and trying to resolve the issues between each of them. That's probably being low (Interview 5). \vspace{0.5cm} & ``Oh man, I would say I spend 3 days, approximately 3 days I would think. If you want to comment on the OECD level and you want to make a serious comment, you need to invest time ... and I'm quite convinced that a lot of people are not willing to make that effort'' (Interview 3). \vspace{0.5cm} \\\midrule
      Say we will write a 3-to-5 page letter, then we will usually consult our members and they get back to us. And then if we work through our international body, we will send them our letters, and then they have to go through all of them and they will need the consent of all other national organizations ... Quite a lot of people involved... for a 3-to-5 page letter, it would take 3-5 days for one person'' (Interview 6). & ``If you could quantify how much money is being spent on this process, it would shock you ... to participate fully, we had to hire a new employee and spend 100s of hours on the process'' (Interview 2). \\\midrule
      ``For the OECD, each comment takes about 4 days of straight time. We send the letter to our members, participate in calls and meetings, and send it back to the attorneys. About 3-4 days of work'' (Interview 14). & ``For each commenting period, usually spends 4-5 hours for reading 70 page document, 3-4 hours for analysis / interpretation, 2-3 hours in drafting the comments, and 1 hour for discussion with the senior partner. The analysis and interpretation time may be more if there are complexities'' (Interview 9). \\\midrule
      ``I would guess about 20 hours for submission if I was to be very limited ... It would take time to read through the proposal, formulate the comments, the committee meeting itself is 2-3 hours to engage on the topic, somebody on my team would file and review it and send it out'' (Interview 10). & ``A lot more than I expected at the start, but I didn't keep track of time, but every letter that was submitted weeks and weeks were put into fine tuning everything, all the messages, making sure it's well balanced, and not only from myself and people on the tax team, but also from communications, investor relations, our policy team, multiple disciplines within our firm were involved'' (Interview 12). \\\midrule
      ``For each consultation, on average it took 2 people 3 days... the technical rule is new and complicated and needs a multiplicity of knowledge -- not just about tax, but also knowledge of financial statements, accounting rules, and taxes... high level people are involved (Interview 13). & \\
      \bottomrule
    \end{tabular}
    \label{costs_interviews}
  \end{table}